Course details

Double Insert Book-Keeping

POU Acad. year 2003/2004 Winter semester 5 credits

Current academic year

The aim of the double-entry bookkeeping is to register business activities in numerical form. The knowledge acquired serves as a basis for financial control and decision-taking in the future.

Details ...

Guarantor

Language of instruction

Czech

Completion

Examination

Time span

Department

Subject specific learning outcomes and competences

The ability to keep the double-entry bookkeeping in an independent way and to orientate herself/himself in it.

Learning objectives

Bookkeeping documents, statement of assets and liabilities, typical changes in the balance sheet items, clearing of common accounting cases on synthetic accounts, accounting technique and organization of the accountancy.

Progress assessment

Presence in the course, examinations.

Course inclusion in study plans

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